publication 1141 (rev. 11-2016)

Download Publication 1141 (Rev. 11-2016)

Post on 01-Jan-2017

214 views

Category:

Documents

1 download

Embed Size (px)

TRANSCRIPT

  • Userid: CPM Schema: revproc

    Leadpct: 100% Pt. size: 12 Draft Ok to PrintAH XSL/XML Fileid: ns/P1141/201707/A/XML/Cycle04/source (Init. & Date) _______Page 1 of 29 14:59 - 28-Jun-2017The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

    Revenue Procedure 2017-42Reprinted from IR Bulletin 2017-29Dated July 17, 2017

    Publication 1141

    General Rules and Specifications for Substitute Forms W-2 and W-3

    IRSDepartment of the TreasuryInternal Revenue ServicePublication 1141 (Rev. 07-2017)Catalog Number 47000C

    www.irs.gov

  • Page 2 of 29 Fileid: ns/P1141/201707/A/XML/Cycle04/source 14:59 - 28-Jun-2017The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

    NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.

    26 CFR 601.602: Tax forms and instructions.(Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1, 31.6081(a)-1, 31.6091-1.)

    Rev. Proc. 2017-42TABLE OF CONTENTS

    Part 1 GENERALSection 1.1 Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Section 1.2 Whats New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Section 1.3 General Rules for Paper Forms W-2 and W-3 . . . . . . . . . . . . . . . . . . . 4Section 1.4 General Rules for Filing Forms W-2 (Copy A) Electronically . . . . . . . . . 6

    Part 2 SPECIFICATIONS FOR SUBSTITUTE FORMS W-2 AND W-3Section 2.1 Specifications for Red-Ink Substitute Form W-2 (Copy A) and Form

    W-3 Filed with the SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Section 2.2 Specifications for Substitute Black-and-White Copy A and W-3 Forms

    Filed with the SSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Section 2.3 Requirements for Substitute Forms Furnished to Employees (Copies B,

    C, and 2 of Form W-2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Section 2.4 Electronic Delivery of Form W-2 and W-2c Recipient Statements . . . . . . 16

    Part 3 ADDITIONAL INSTRUCTIONSSection 3.1 Additional Instructions for Form Printers . . . . . . . . . . . . . . . . . . . . . . 18Section 3.2 Instructions for Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Section 3.3 OMB Requirements for Both Red-Ink and Black-and-White Copy A

    and W-3 Substitute Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Section 3.4 Order Forms and Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20Section 3.5 Effect on Other Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20Section 3.6 Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

  • Page 3 of 29 Fileid: ns/P1141/201707/A/XML/Cycle04/source 14:59 - 28-Jun-2017The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

    .

    Part 1General

    Section 1.1 Purpose

    .01 The purpose of this revenue procedure is to state the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, for wages paid during the 2017 calendar year.

    .02 For purposes of this revenue procedure, substitute Form W-2 (Copy A) and substitute Form W-3 are forms that are not printed by the IRS. Copy A or any other copies of a substitute Form W-2 or a substitute Form W-3 must conform to the specifications in this revenue procedure to be acceptable to the IRS and the SSA. No IRS office is authorized to allow deviations from this revenue procedure. Preparers also should refer to the 2017 General Instructions for Forms W-2 and W-3 for details on how to complete these forms. See Section 3.4 for information on obtaining the official IRS forms and instructions. See Sections 2.3 and 2.4 for requirements for the copies of substitute forms furnished to employees and for electronic delivery of recipient statements.

    .03 For purposes of this revenue procedure, the official IRS-printed red dropout ink Forms W-2 (Copy A) and W-3, and their exact substitutes, are referred to as red-ink. The SSA-approved black-and-white Forms W-2 (Copy A) and W-3 are referred to as substitute black-and-white Copy A and substitute black-and-white W-3 forms.

    Any questions about the red-ink Form W-2 (Copy A) and Form W-3 and the substitute employee statements should be emailed to Substituteforms@irs.gov. Please enter Substitute Forms on the subject line. Or send your questions to:

    Internal Revenue ServiceAttn: Substitute Forms ProgramSE:W:CAR:MP:P:TP5000 Ellin Rd., C6-440Lanham, MD 20706

    1

    mailto:Substituteforms@irs.gov

  • Page 4 of 29 Fileid: ns/P1141/201707/A/XML/Cycle04/source 14:59 - 28-Jun-2017The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

    Any questions about the black-and-white Copy A and W-3 forms should be emailed to copy.a.forms@ssa.gov or sent to:

    Social Security AdministrationDirect Operations CenterAttn: Substitute Black-and-White Copy A Forms, Room 3411150 E. Mountain DriveWilkes-Barre, PA 18702-7997

    Note. You should receive a response from either the IRS or the SSA within 30 days.

    .04 Some Forms W-2 that include logos, slogans, and advertisements (including advertisements for tax preparation software) may be considered as suspicious or altered Forms W-2 (also known as questionable Forms W-2). An employee may not recognize the importance of the employee copy for tax reporting purposes due to the use of logos, slogans, and advertisements. Thus, the IRS has determined that logos, slogans, and advertising will not be allowed on Copy A of Forms W-2, Forms W-3, or any employee copies reporting wages, with the following exceptions for the employee copies.

    Forms may include the exact name of the employer or agent, primary trade name, trademark, service mark, or symbol of the employer or agent.Forms may include an embossment or watermark on the information return (and copies) that is a representation of the name, a primary trade name, trademark, service mark, or symbol of the employer or agent.Presentation may be in any typeface, font, stylized fashion, or print color normally used by the employer or agent, and used in a non-intrusive manner.These items must not materially interfere with the ability of the recipient to recognize, understand, and use the tax information on the employee copies.

    The IRS e-file logo on the IRS official employee copies may be included, but it is not required, on any of the substitute form copies.

    The information return and employee copies must clearly identify the employers name associated with its employer identification number.

    Logos and slogans, may be used on permissible enclosures, such as a check or account statement, but not on information returns and employee copies.

    Forms W-2 and W-3 are subject to annual review and possible change. This revenue procedure may be revised to state other requirements of the IRS and the SSA regarding the preparation and use of substitute forms for Form W-2 and Form W-3 for wages paid during the 2017 calendar year, at a future date. If you have comments about the restrictions on including logos, slogans, and advertising on information returns and employee copies, send or email your comments to: Internal Revenue Service, Attn: Substitute Forms Program,

    2

    mailto:copy.a.forms@ssa.gov

  • Page 5 of 29 Fileid: ns/P1141/201707/A/XML/Cycle04/source 14:59 - 28-Jun-2017The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

    SE:W:CAR:MP:P:TP, 5000 Ellin Road, C6-440, Lanham, MD 20706, or Substituteforms@irs.gov.

    .05 The Internal Revenue Service/Information Returns Branch (IRS/IRB) maintains a centralized customer service call site to answer questions related to information returns (Forms W-2, W-3, W-2c, W-3c, 1099 series, 1096, etc.). You can reach the call site at 866-455-7438 (toll-free) or 304-263-8700 (not a toll-free number). Persons with a hearing or speech disability with access to Telecommunication Device for the Deaf (TDD) can call 304-579-4827 (not a toll-free number). You also may email questions to mccirp@irs.gov. Do not submit employee information via email, because electronic mail is not secure and the information may be compromised.

    File paper or electronic Forms W-2 (Copy A) with the SSA. IRS/IRB does not process Forms W-2 (Copy A). IRS/IRB does not process any information returns filed on paper forms. However, IRS/IRB does process Form 8508, Request for Waiver From Filing Information Returns Electronically, and Form 8809, Application for Extension of Time to File Information Returns, for Forms W-2 (Copy A) and requests for an extension of time to furnish the employee copies of Form W-2. See Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, for information on waivers and extensions of time.

    .06 The following form instructions and publications provide more detailed filing procedures for certain information returns.

    General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c).Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c.

    Sectio